BAS
BAS due dates that catch Australian businesses out
Every quarter, the same pattern repeats: the BAS deadline appears out of nowhere, the shoebox of receipts comes out, and a weekend disappears. It doesn't have to work that way. Here's why the deadline keeps catching people out — and the simple routine that fixes it.
Know your actual dates
Most small businesses lodge quarterly. For standard quarterly lodgers, activity statements are generally due on the 28th of the month after the quarter ends — 28 October, 28 February, 28 April and 28 July. The December quarter gets a little more breathing room: because so much closes over Christmas, the ATO usually extends that one into late February.
If you lodge through a registered BAS or tax agent, you may also be eligible for extended lodgement dates. That's one of the quiet benefits of having a bookkeeper or agent lodge on your behalf — but the extension only helps if your records are ready in time.
Why the deadline sneaks up
The BAS itself isn't usually the hard part — it's the three months of untidy records behind it. When bank transactions haven't been reconciled, receipts are sitting in email inboxes, and nobody's sure which expenses had GST, preparing the statement becomes an archaeological dig.
The businesses that lodge calmly aren't smarter or more organised by nature. They've just moved the work earlier, into small regular blocks, instead of one painful deadline-week marathon.
The monthly buffer routine
A 30–45 minute monthly routine is enough for most small businesses:
- Reconcile your bank feeds so every transaction is matched or explained.
- Attach or file receipts for anything with GST — your software can capture them from your phone.
- Check that payroll and super for the month are posted and up to date.
- Set aside the GST and PAYG you've collected in a separate account, so the payment never surprises you.
When the quarter closes
If you've kept the monthly routine, BAS week is a review, not a rescue. Your figures are already there; someone just needs to sanity-check the GST codes, confirm the numbers, and lodge. That's the difference between dreading the 28th and barely noticing it.
If BAS quarter still derails your week, that's exactly the kind of work a bookkeeper takes off your plate — monthly, so the deadline never ambushes you again.
Want a hand with this?
Pro-Advisor Online looks after BAS, bank feeds and payroll for Australian businesses every week. Book a free chat and we'll point you in the right direction — no obligation.